The Oakland Tigers are having team shirts made. One option is to pay Susan's Tees a $34 setup fee and then buy the shirts for $10 each. Another option is to go to City Printing, paying $23 for a setup fee and an additional $11 per shirt. The team parent in charge of the project notices that, with a certain number of shirts, the two options have the same cost. What is the cost? How many shirts is that?